M/s Sanjay & Company, Kolkata V. ACIT, CIR-26, KOLKATA, Kolkata

ITA 894/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1794 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: RAJEEV KUMAR LD
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : D BENCH, KOLKATA BEFORE : SHRI M. BALAGANESH,ACCOUNTANT MEM BER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NOS. 894 TO 897/KOL/2016 A.YS : 2008-09 TO 2011-12 M/S. SANJAY & COMPANY VS. ACIT, CIR-26, KOLKATA PAN: AAXFS 9072M [APPELLANT-ASSESSEE ] [DEPARTMENT-RESPONDE NT ] APPELLANT BY : SHRI RAJEEV KUMAR, ADVOCATE, L D.AR RESPONDENT BY : SHRI ARINDAM BHATTACHARJEE, A DDL.CIT, LD.DR DATE OF HEARING : 14-11-2017 DATE OF PRONOUNCEMENT : 12-01-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: ALL THESE APPEALS BY THE ASSESSEE ARE AGAINST T HE SEPARATE ORDERS DT. 24-02-2016 AND 23-02-2016 OF THE CIT-(A ), 7, KOLKATA FOR THE A.YS : 2008-09 TO 2011-12. SINCE THE ISSUES R AISED AND FACTS INVOLVED IN ALL THE APPEALS ARE COMMON, THEREFORE, WITH THE CONSENT OF THE PARTIES, ALL THE APPEALS WERE HEARD TOGETHER AND DISPOSED OF OF THE SAME BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. THE ONLY EFFECTIVE ISSUE IS TO BE DECIDED AS TO WHETHER THE CIT- A JUSTIFIED IN PASSING EX- PARTE ORDER IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. FIRST, WE SHALL TAKE UP THE APPEAL-ITA NO. 894/K OL/2016 FOR THE A.Y 2008-09- BY THE ASSESSEE. ITA NO. 894/KOL/2016 A.Y 2008-09 4. THE LD.AR SUBMITS THAT IN RESPONSE TO NOTICE I SSUED BY THE CIT-A, THE STAFF OF THE AUTHORIZED REPRESENTATIVE APPEARED BEFORE THE CIT-A AND SOUGHT TIME. THEREAFTER, THE ASSESSEE REC EIVED NOTICES ITA NOS. 894 897/KOL/2016 M/S. SANJAY & CO. 2 FROM THE CIT-A, BUT, UNFORTUNATELY, THE DATE OF HE ARING COULD NOT BE INFORMED TO AR. THE AR HAVING NO KNOWLEDGE OF THE D ATE OF HEARING, COULD NOT REPRESENT THE APPEAL BEFORE THE CIT-A, WH ICH WAS NEITHER WILLFUL NOR INTENTIONAL, IN VIEW OF ABOVE, PRAYED T O REMAND THE MATTER TO THE FILE OF THE CIT-A FOR HIS FRESH CONSIDERATIO N. 5. THE LD.DR SUBMITS THAT THE CIT-A HAS GIVEN AMPLE OPPORTUNITIES TO THE ASSESSEE AND THE ARGUMENT OF THE AR THAT THE THEN AR OF THE ASSESSEE WAS NOT IN KNOWLEDGE THE DATES OF HEARING AND REFERRED TO PAGE-2 OF THE ORDER OF THE CIT-A AND ARGUED THAT ON TWO OCCASIONS THE STAFF OF THE AR APPEARED BEFORE THE CIT-A AND S OUGHT TIME BEFORE HIM. THEREFORE, THE STATEMENTS MADE BY THE LD.AR BE FORE THIS TRIBUNAL IS INCORRECT. THE CIT-A HAS GIVEN AMPLE OP PORTUNITIES IN ADJOURNING THE CASE REASONABLY AFTER ONE OR TWO MON THS AND IN VIEW OF ABOVE, HE PRAYED TO DISMISS THE APPEALS OF THE A SSESSEE. 6. HEARD BOTH THE PARTIES AND PERUSED THE RECORD. W E FIND THAT THE ASSESSMENT IN THIS CASE WAS COMPLETED U/S. 144 R.W. S 147 OF THE ACT, INTER-ALIA MAKING ADDITION OF RS.89,17,216/- ON ACC OUNT OF UNSECURED LOAN. WE FIND THAT THE ASSISTANCE OF THE ASSESSEE I S REQUIRED IN ADJUDICATING THE ISSUE INVOLVED IN THE APPEALS BEFO RE THE CIT-A. THEREFORE, IN VIEW OF ABOVE, TAKING INTO CONSIDERAT ION THE SUBMISSIONS OF THE LD. AR AND IN THE INTEREST OF JUSTICE, WE DE EM IT FIT AND PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT-A FOR H IS FRESH ADJUDICATION. THE CIT-A SHALL PASS A FRESH ORDER, A S PER LAW, AFTER TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE AS SESSEE. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNME NT. THEREFORE, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STAT ISTICAL PURPOSE. THE APPEAL OF THE ASSESSEE-ITA NO. 894/KOL/2016 FOR THE A.Y 2008- 09 IS ALLOWED FOR STATISTICAL PURPOSE. ITA NOS. 894 897/KOL/2016 M/S. SANJAY & CO. 3 ITA NOS. 895 TO 897/KOL/2016 FOR A.YS: 2009-10 TO 2011-12 BY THE ASSESSEE. 7. SINCE THE ISSUE INVOLVED IN THESE APPEALS ARE SA ME AND IDENTICAL, EXCEPT VARIANCE IN AMOUNT OF ADDITION, T O THE APPEAL IN ITA NO. 894/KOL/2016 FOR THE A.Y 2008-09, WHICH WE HAVE ALREADY DISPOSED REMANDING THE MATTER TO THE FILE OF THE CI T-A ON THE SAME SET OF FACTS AND CIRCUMSTANCES. IN VIEW OF OUR DECI SION GIVEN IN ITA NO. 894/KOL/2016 FOR THE A.Y 2008-09, WE REMAND THE MATTER TO THE FILE OF CIT-A INVOLVED IN THESE APPEALS. THEREFORE, ALL THE GROUNDS RAISED IN ITA NOS. 895 TO 897/KOL/2016 FOR THE A.Y S: 2009-10 TO 2011-12- BY THE ASSESSEE ARE ALLOWED FOR STATISTICA L PURPOSE. THE APPEALS OF THE ASSESSEE ITA NOS. 895 TO 897/KOL/201 6 FOR THE A.YS: 2009-10 TO 2011-12- ARE ALLOWED FOR STATISTICAL PUR POSE. 8. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ITA NOS. 894 TO 897KOL/2016 FOR THE A.YS 2008-09 TO 2011-12 ARE ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 -01-2018 SD/- SD/- M. BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12-01-2018 ITA NOS. 894 897/KOL/2016 M/S. SANJAY & CO. 4 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE : M/S. SANJAY & COMPANY, D-166, AMAR SINGH APARTMENT, TRENCHING GROUND ROAD, GARDEN REACH, KOL KATA-24. 2 RESPONDENT/REVENUE : THE ACIT, CIR 26,, AAYKAR BHAW AN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER SR.P.S, HEAD OF OFFICE ITAT KOLKATA ITA NOS. 894 897/KOL/2016 M/S. SANJAY & CO. 5